Professional Accounting Standards and the Public Sector - A Mismatch
Professional Accounting Standards and the Public Sector - A Mismatch
复制标题
专业会计准则与公共部门——不匹配
DOI：
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发表时间：
2005
期刊：
影响因子：
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通讯作者：
A. Barton
中科院分区：
文献类型：
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作者：
A. Barton
澳大利亚公共部门采用了专业会计准则，作为采用权责发生制会计过程的一部分。然而，将其适用于公共部门的理由令人怀疑。政府和商业部门的运作方式大不相同，会计标准必须适合每个部门的具体信息需要，以便会计系统提供有关信息。四个会计概念声明和AAS 29和AAS 31的广泛要求进行了审查，以显示在标准中需要修改的地方，使其信息更符合公共部门的需要。这些变化将使权责发生制会计信息系统能够更好地协助提高公共部门业务的效率和效力以及政府对议会和公民的问责制。
Professional accounting standards have been applied to the public sector in Australia as part of the process of adopting accrual accounting. However, the reason given for their application to the public sector is questionable. The modes of operation of governments and of the business sector are very different, and accounting standards must be tailored to suit the specific information needs of each sector for the accounting systems to provide relevant information. The four Accounting Concepts Statements and the broad requirements of AAS 29 and AAS 31 are examined to show where changes are needed in the standards to make their information more relevant to the needs of the public sector. These changes would better enable accrual accounting information systems to assist in enhancing the efficiency and effectiveness of public sector operations and the accountability of governments to parliament and citizens.